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MONTGOMERY CO. v. C. I. R.

No. 15488.

330 F.2d 950 (1964)

The MONTGOMERY CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

April 28, 1964.

Attorney(s) appearing for the Case

D. Paul Alagia, Jr., Louisville, Ky., for petitioner, J. Bernard Brown, Brown & Alagia, Louisville, Ky., on the brief.

Jonathan S. Cohen, Dept. of Justice, Washington, D. C., for respondent, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before WEICK, Chief Judge, and MILLER and CECIL, Circuit Judges.

PER CURIAM.

This action, seeking a redetermination by the Tax Court of a deficiency in income taxes, involves the disallowance by the Commissioner of a deduction claimed by the taxpayer by reason of the demolition of buildings in 1955 on property purchased by the taxpayer in May 1953.

The facts in detail, together with the opinion of the Tax Court upholding the Commissioner, are set out in P.H.1963 T.C. Memo Dec....

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